2021 (10) TMI 1451

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....UMAR, A.G.A. ORDER In this petition, the petitioner has sought for the following reliefs: "a. Set aside / quash the impugned orders dated 31.03.2021 passed in Form GST VIG-19 by the Respondent under Section 129(3) of the KGST/CGST in proceedings bearing No.DCCT / ENF / MDY / No.07/20-21 and No.DCCT / ENF / MDY/ No.08/20-21 as per AnnexureA and A1, as the orders are passed flouting t....

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....ted the replies at Annexures-G and G1 dated 29.03.2021 to the said notices and thereafter, the petitioner submitted further replies at Annexures-G2 and G3 dated 30.03.2021 in which, the petitioner requested the respondent to provide additional documents for the purpose of enabling the petitioner to file necessary objections to the aforesaid notices. 4. It is the grievance of the petitioner that....

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....nnexures-A and A1 will indicate that though the respondent has referred to the objections filed by the petitioner, has not referred or adverted to the replies submitted by the petitioner. Except referring to the said objections, the various contentions urged by the petitioner in the replies dated 29.03.2021 and 30.03.2021 are never been considered or appreciated by the respondent prior to passing ....